Filing requirements for former Green Card holder

formerpatriot · Post by **formerpatriot** » Mon Feb 23, 2015 4:21 pm

I am a Canadian Citizen from birth. I lived in the USA from 1980 to 1993 and I was a permanent resident (green card holder) starting in late 1986. In 1993, I moved back to Canada. While in the USA, I always filed my 1040. I also filed for the year 1993 and the year 1994. I have not filed since 1994. My green card was confiscated in 1993 or 1994 as I was entering the USA for a short vacation. I have not had any income from the USA since 1993. I do not own anything in the USA. Am I ok with the IRS? I never told them that my green card had been confiscated.

JGCA · Post by **JGCA** » Mon Feb 23, 2015 6:19 pm

YOu are not a USC only held a green card till it was revoked, your fine as far as IRS is concerned you do not have to file anything if you have no US income to report to them which you should not if you are in Canada now in LA BELLE PROVINCE, bienvenue .

formerpatriot · Post by **formerpatriot** » Mon Feb 23, 2015 6:45 pm

Thank you JGCA. The reason why I was asking is this part of the section "Green Card Test" on page 3 in Chapter 1 of Publication 519 (US Tax Guide for Aliens):
[i]Resident status taken away. Resident status is considered to have been taken away from you if the U.S. government issues you a final administrative or judicial order of exclusion or deportation. A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction[/i].
I do not have any document confirming that my green card was taken away. A "final administrative or judicial order of exclusion or deportation"??? They just took away my green card and then they let me enter the USA (for my vacation) on my Canadian passport.

JGCA · Post by **JGCA** » Mon Feb 23, 2015 7:26 pm

your green card was revoked to me that is final proof you are no longer a green card holder you should not have to file in the US.

nelsona · Post by **nelsona** » Wed Feb 25, 2015 10:49 pm

Revocation of GC is NOT sufficient to end IRS requirements. There is a form which MUST be filed with IRS as well.

formerpatriot · Post by **formerpatriot** » Thu Feb 26, 2015 8:52 am

nelsona, you are renewing my fears of impending doom. Here is my situation. I am a Canadian by birth. I went to the USA on a student visa and after graduation I married my American girlfriend and I applied for a Green Card. I got my GC in late 1986. In June 1993, we moved to Canada where I took a job (for a Canadian employer). We sold our house in the USA and we cut all ties with the USA. We have not worked in the USA since June 1993. We have no income from the USA. We both work in Canada and pay taxes in Canada. My wife became a permanent resident of Canada in early 1994 and a Canadian Citizen in 2008. My GC was taken away by a USA border agent in late 1993 or in 1994 while entering the USA for a short vacation. We filed joint return with the IRS for 1993 and for 1994. We have not filed since then. My wife now wants to come clean. She is in the process of filing a bunch of late returns. She files as "married filing separately". I want to be considered as a nonresident spouse. I DO NOT wish to file jointly and make the choice of being treated as a US resident for tax purpose. Thanks to Form 2555-EZ, my wife owes nothing to the IRS. She will also be filing FBARs for the last 6 years (claiming "I did not know I had to file"). My concern is that when filing as "married filing separately", she has to enter my SSN and my name on her 1040. I am afraid that the IRS might say "How come this guy has not filed?" So my question is this: What should I do? Thankyou for your suggestions!

formerpatriot · Post by **formerpatriot** » Thu Feb 26, 2015 3:37 pm

Today I called the US Consulate General and I asked them if I should turn in a form I-407 (Abandonnement of Lawful Permanent Resident Status). I told them that I wanted an official document stating that I was no longer a Permanent Resident of the USA. I told them that I came back to Canada in 1993 and that my Green Card was confiscated in 1994 by a USA border agent. I specifically told them that I wanted such an official document in case the IRS came after me. They told me that there was no need for me to file I-407 and that I did not have any obligation to file 1040 with IRS.

exPenn · Post by **exPenn** » Fri Feb 27, 2015 1:51 pm

Not that it is not necessary to put your SS number on your wife's married, filing separately 1040, unless she needs the extra exemption for an NRA spouse to lower her taxes to zero. If not, just list your name with (NRA) after it, and leave the spouse's SSN box empty.

formerpatriot · Post by **formerpatriot** » Fri Feb 27, 2015 4:35 pm

exPenn: Thank you for the suggestion. Indeed, my wife does not need me (nor our kids) as exemption(s); Form 2555-EZ takes care of her line 7 and the standard deduction + her personnal exemption together take care of her other (insignificant) income.